De Zorgzuster: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
De Zorgzuster
Largest movements
- Tangible fixed assets +€4,510
up €4,510 (+322.5%), from €1,398 to €5,908
of which Furniture and vehicles: +€2,476
- Cash -€2,300
down €2,300 (-99.9%), from €2,303 to €3
mainly Investment in fixed assets (net) (-€6,164) and Other debts (-€5,669)
- Formation expenses -€201
down €201 (-100.0%), from €201 to €0
- Tax, wage and social debts +€6,718
up €6,718 (+941.3%), from €714 to €7,432
- Other debts -€5,669
down €5,669 (-95.6%), from €5,932 to €263
- Trade debts +€4,730
up €4,730 (+403.4%), from €1,172 to €5,902
- Profit (loss) carried forward -€3,772
new in 2026: -€3,772
- Reserves -€327
down €327 (-100.0%), from €327 to €0
- Financial charges +€3,650
up €3,650 (+7374.6%), from €50 to €3,700
- Taxes -€482
down €482 (-67.5%), from €714 to €232
- Gross operating margin -€452
down €452 (-15.0%), from €3,016 to €2,565
- Depreciation +€436
up €436 (+30.7%), from €1,419 to €1,856
- Other operating charges +€368
up €368 (+72.5%), from €507 to €875
From the 2025 result to the 2026 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,144 | €13,025 | +€1,881 | +16.9% |
| Formation expenses | 20 | €201 | €0 | -€201 | -100.0% |
| Fixed assets | 21/28 | €1,398 | €5,908 | +€4,510 | +322.5% |
| Tangible fixed assets | 22/27 | €1,398 | €5,908 | +€4,510 | +322.5% |
| Land and buildings | 22 | - | €2,034 | +€2,034 | |
| Furniture and vehicles | 24 | €1,398 | €3,875 | +€2,476 | +177.1% |
| Current assets | 29/58 | €9,545 | €7,117 | -€2,428 | -25.4% |
| Cash at bank and in hand | 54/58 | €2,303 | €3 | -€2,300 | -99.9% |
| Deferred charges and accrued income | 490/1 | €7,241 | €7,114 | -€127 | -1.8% |
| Total equity and liabilities | 10/49 | €11,144 | €13,025 | +€1,881 | +16.9% |
| Equity | 10/15 | €3,327 | -€772 | -€4,098 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €327 | €0 | -€327 | -100.0% |
| Distributable reserves | 133 | €327 | €0 | -€327 | -100.0% |
| Profit (loss) carried forward | 14 | - | -€3,772 | -€3,772 | |
| Amounts payable | 17/49 | €7,818 | €13,797 | +€5,979 | +76.5% |
| Amounts payable within one year | 42/48 | €7,818 | €13,597 | +€5,779 | +73.9% |
| Trade debts | 44 | €1,172 | €5,902 | +€4,730 | +403.4% |
| Suppliers | 440/4 | €1,172 | €5,902 | +€4,730 | +403.4% |
| Taxes, remuneration and social security | 45 | €714 | €7,432 | +€6,718 | +941.3% |
| Taxes | 450/3 | €714 | €7,432 | +€6,718 | +941.3% |
| Other amounts payable | 47/48 | €5,932 | €263 | -€5,669 | -95.6% |
| Accrued charges and deferred income | 492/3 | - | €200 | +€200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €1,856 | +€436 | +30.7% |
| Other operating charges | 640/8 | €507 | €875 | +€368 | +72.5% |
| Gross operating margin | 9900 | €3,016 | €2,565 | -€452 | -15.0% |
| Operating profit (loss) | 9901 | €1,090 | -€166 | -€1,256 | |
| Financial charges | 65/66B | €50 | €3,700 | +€3,650 | +7374.6% |
| Recurring financial charges | 65 | €50 | €3,700 | +€3,650 | +7374.6% |
| Profit (loss) for the period before taxes | 9903 | €1,040 | -€3,866 | -€4,906 | |
| Income taxes | 67/77 | €714 | €232 | -€482 | -67.5% |
| Profit (loss) for the period | 9904 | €327 | -€4,098 | -€4,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €327 | -€4,098 | -€4,425 |
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.